SBR INT Textbook Syllabus
Chapter 1
Syllabus A. Fundamental Ethical And Professional Principles
A1. Professional Behaviour & Compliance With Accounting Standards
- A1a. Ethical & Professional Issues In Advising On Corporate Reporting2:18
- A1a. Ethical And Professional Issues In Complying With Accounting Standards1:59
- A1b. Ethical Implications Of Professional And Managerial Decisions
- A1b. Consequences Of Not Upholding Ethical Principles
Chapter 2
Syllabus B. The Financial Reporting Framework
B1. The Applications Of An Accounting Framework
- B1a. The Importance Of A Conceptual Framework
- B1b. Conceptual Framework - Overview
- B1b. The Objectives Of Financial Reporting
- B1c. The Qualitative Characteristics Of Useful Financial Information
- B1c. Faithful Representation in more detail2:26
- B1d. Explain The Roles Of Prudence & Substance Over Form1:22
- B1e. Measurement Uncertainty And Relevance
- B1. Chapter 3—Financial Statements And The Reporting Entity
- B1g. Chapter 4—The Elements Of Financial Statements - Assets & Liabilities
- B1g. Chapter 4—The Elements Of Financial Statements - Units of Account0:29
- B1f. Chapter 5: Recognition
- B1f. Chapter 5: De-Recognition1:29
- B1f. Chapter 6: Measurement
- B1f. Chapter 6: Measurement Simplified2:07
- B1f. Chapter 6: Measurement - Factors to Consider1:28
- B1g. Reporting Of Items In The Soci And Oci1:06
- B1g. Reporting Of Items In The Soci And Oci (recap)
- Materiality
Chapter 3
Syllabus C. Reporting The Financial Performance Of A Range Of Entities
C1. Revenue
- C1a. Criteria for IFRS 15
- C1b. Discuss And Apply The Five Step Model Basics7:20
- C1b. Discuss And Apply The Five Step Model in Depth
- C1b. Revenues - Presentation in financial statements
- C1c. Apply The Criteria For Recognition Of Contract Costs As An Asset
- C1d. Specific IFRS 15 Scenarios
- C1. Exam Standard Illustrations
- Crowdfunding
C2. Non Current Assets
- C2a. Initial Recognition of PPE4:45
- C2a. IAS 16 Depreciation
- C2e. IAS 23 Borrowing Costs8:36
- C2a. PPE - After Initial recognition10:03
- C2a. Componentisation
- C2a. IAS 36 Impairments4:50
- C2a. Cash Generating Units
- C2b. Assets Held for Sale4:04
- C2b. Held for sale disposal group2:11
- C2c. IAS 40 Investment property Part 12:31
- C2c. Investment Property Part 2
- C2c. Investment property Part 31:32
- C2d. IAS 38 Intangible asset1:48
- C2d. When can you recognise an IA and for how much?
- C2d. Intangible Assets - Future Measurement2:13
- C2d. Research and development
C3. Financial Instruments
- C3a. Financial Instruments - Introduction4:10
- C3b. Financial liabilities - Categories3:49
- C3b. Financial Liabilities - Amortised Cost4:03
- C3b. Financial Liabilities - convertible loans3:31
- C3a. Financial Assets - Initial Measurement9:45
- C3b. Financial assets - Accounting Treatment2:50
- C3b. Financial Assets - Convertible loan
- C3b. Financial Instruments - Transactions costs1:33
- C3c. De-recognition of Financial Instruments
- C3d. The Reclassification Of Financial Assets
- C3f. Hedging2:58
- C3gh. Impairment of Financial Instruments3:58
- C3gh. Impairment of Financial Instruments- Illustrations
- C3i. Purchased Or Originated Credit-Impaired Financial Assets
C4. Leases
- C4a. Leases - Definition
- C4a. Lessee Accounting
- C4a. Variable Lease payments example
- C4a. The Lease Term
- C4e. Leases - Exemptions
- C4e. Leases - Measurement Exemptions
- C4d. Components of a Lease
- C4b. Lessor Accounting - Finance Lease
- C4b. Lessor Accounting - Operating Lease
- C4f. Sale and Leaseback
- C4c. Further Guidance on Lease accounting
C5. Employee Benefits
- C5a. Pensions Introduction3:25
- C5a. Defined Benefit Scheme - Terms2:05
- C5a. Defined Contribution Scheme3:25
- C5a. Defined Benefit - Illustration14:34
- C5b. Curtailments and Settlements
- C5c. Asset Ceiling Test
C6. Income Tax
All subject exam questionsC7. Provisions, Contingencies and Events after the reporting date
All subject exam questionsC9. Fair Value Measurement
- C9a. Definitions Of ‘Fair Value’ & ‘Active Market’
- C9b. The ‘Fair Value Hierarchy’
- C9cd. Highest & Best Use, Most Advantageous & Principal Market
C10. Reporting Requirements of SMEs
C11. Other Reporting Issues
- C11. Government Grants Part 13:59
- C11. Government grants Part 22:11
- C11. IAS 8 Accounting policies and estimates
- Related Parties11:39
Chapter 4
Syllabus D. Financial Statements of Groups entities
D1. Group Accounting
- D1a. Has a Business Combination Occurred?
- D1b. Method Of Accounting For Business Combinations
- D1bf. Definition of a subsidiary
- D1c. Recognition and Measurement of Net Assets Acquired
- D1d. Business Combinations - Basics7:45
- D1d. Simple Goodwill3:20
- D1d. NCI in the Goodwill calculation2:21
- D1d. Equity Table2:57
- D1d. NCI on the SFP3:58
- D1d. Reserves Calculation2:46
- D1d. Basic groups - Question (NCI @ Proportionate method)
- D1d. Basic groups - Question (NCI @ FV method)
- D1g. Group Income Statement3:57
- D1g. Unrealised Profit7:05
- D1g. Intra-Group Balances & In-transit Items3:46
- D1g. Impairment of Goodwill
- D1g. Make sure you use FV of Consideration
- D1g. Goodwill - FV of NA (more detail)
- D1e. Step Acquisitions
- D1e. Comprehensive Examples - Step Acquisition
- D1h. Partial Disposals8:10
- D1i. Discontinued Operation
- D1h. Full Disposal4:06
- D1j. Subsidiary acquired with a view to disposal
- D1k. Group Accounting Exemptions
- D1i. Cashflow statements - Step 11:36
- D1i. Cashflow statements - Step 22:09
- D1i. Cashflow statement - Step 30:46
- D1i. Cashflow statement - finance costs1:13
- D1i. Cashflow statement - taxation
- D1i. Cashflow statement - Investment property
- D1i. Cashflow statements - Step 4
- D1i. Cashflow statements - Step 5 - Shares
- D1i. Cashflow statements - Step 5 - Loans
- NCI in a Cashflow
D2. Associates And Joint Arrangements
All subject exam questionsD3. Changes In Group Structures
- D3a. Accounting For Group Companies In The Parent
- D3a. IAS 27
- D3b. De-mergers
- D3b. Parent Reorganises The Structure Of The Group
D4. Foreign Transactions And Entities
- D4a. Foreign Exchange Single company
- D4b. Foreign exchange - subsidiaries
- D4b. Foreign currency - extras
Chapter 5
Syllabus E. Interpret Financial Statements For Different Stakeholders
E1. Interpretation Of Financial Information
- E1a. Indicators Of (Non) Financial Performance
- E1a. Interpret NFPIs
- E1a. Non-financial reporting
- E1b. Demand For Transparency
- E1b. Transparency & Non-Financial Standards3:49
- E1c. Environmental, Social, And Ethical Factors On Performance Measurement
- E1d. Framework for environmental and sustainability reporting
- E1e. Purpose and content of an integrated report
- E1fg. IFRS 8 Segmental Reporting - Introduction
- E1fg. IFRS 8 Determining Reporting segments
- E1fg. IFRS 8 Pros and Cons
- Management Commentary
Chapter 6